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It is only when you have no children or grandchildren and if you have no other protected heirs that you can make a Will in full freedom and leave your estate to who you want.

If you have children, you cannot opt for the common law solution where you and your spouse leave everything to each other.

If you have two children you and your spouse can give each other a third of your estate in a combination with usufruit on the two thirds that go to your children. However, this may not be the most tax efficient approach, because that share will be subject to inheritance tax on both occasions.